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Wendell\'s Donut Shoppe is investigating the purchase of a new $18,600 donut-mak

ID: 2417082 • Letter: W

Question

Wendell's Donut Shoppe is investigating the purchase of a new $18,600 donut-making machine. The new machine would permit the company to reduce the amount of part-time help needed, at a cost savings of $3,800 per year. In addition, the new machine would allow the company to produce one new style of donut, resulting in the sale of 1,000 dozen more donuts each year. The company realizes a contribution margin of $1.20 per dozen donuts sold. The new machine would have a six-year useful life. (Ignore income taxes.) Requirement 1: What would be the total annual cash inflows associated with the new machine for capital budgeting purposes? (Omit the "$" sign in your response. Requirement 2: Find the internal rate of return promised by the new machine. (Round your answer to two decimal places. Omit the "%" sign in your response.) Requirement 3: In addition to the data given previously, assume that the machine will have a $4,125 salvage value at the end of six years. Under these conditions, compute the internal rate of return. (Round your answer to two decimal places. Omit the "%" sign in your response.)

Explanation / Answer

Answer

Answer 1

Requirement 1: What would be the total annual cash inflows associated with the new machine for capital budgeting purposes? (Omit the "$" sign in your response.

Figures in $

Year

Contribution

Cost saving

Cash inflow

A

B

A+B

1000*1.2

1

1200

3800

5000

2

1200

3800

5000

3

1200

3800

5000

4

1200

3800

5000

5

1200

3800

5000

6

1200

3800

5000

Answer 2

Requirement 2: Find the internal rate of return promised by the new machine. (Round your answer to two decimal places. Omit the "%" sign in your response.)

Internal rate of return (IRR) is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

We have to Find IRR by assuming different discount rates by trial and error method.

Suppose discount rate is 15.64%

Figures in $

Year

Contribution

Cost saving

Purchase of donut making machine

Cash inflow

Disc rate - 15.64%

Net present value

A

B

C

D

E

1000*1.2

A+B+C

D*E

0

0

0

-18600

-18600

1

-18600

1

1200

3800

0

5000

0.864738

4324

2

1200

3800

0

5000

0.747771

3739

3

1200

3800

0

5000

0.646626

3233

4

1200

3800

0

5000

0.559162

2796

5

1200

3800

0

5000

0.483528

2418

6

1200

3800

0

5000

0.418125

2091

Net Present value

0

Internal rate of Return

15.64%


Answer : Internal rate of Return is 15.64%

Answer 3

Requirement 3: In addition to the data given previously, assume that the machine will have a $4,125 salvage value at the end of six years. Under these conditions, compute the internal rate of return. (Round your answer to two decimal places. Omit the "%" sign in your response.)

Internal rate of return (IRR) is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

We have to Find IRR by assuming different discount rates by trial and error method.

Suppose discount rate is 18.805%

Figures in $

Year

Contribution

Cost saving

Purchase of donut making machine

Cash inflow

Disc rate - 18.805%

Net present value

A

B

C

D

E

1000*1.2

A+B+C

D*E

0

0

0

-18600

-18600

1

-18600

1

1200

3800

0

5000

0.841715

4209

2

1200

3800

0

5000

0.708485

3542

3

1200

3800

0

5000

0.596343

2982

4

1200

3800

0

5000

0.501951

2510

5

1200

3800

0

5000

0.4225

2112

6

1200

3800

4125

9125

0.355625

3245

Net Present value

0

Internal rate of Return

18.805%

Answer : Internal rate of Return is 18.805%

Figures in $

Year

Contribution

Cost saving

Cash inflow

A

B

A+B

1000*1.2

1

1200

3800

5000

2

1200

3800

5000

3

1200

3800

5000

4

1200

3800

5000

5

1200

3800

5000

6

1200

3800

5000

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